S.D. Codified Laws § 10-22-58

Current through the 2024 Legislative Session

Section 10-22-58 - Employment of assistance outside state for collection from taxpayer who has moved from state-Commission

If any person who owes delinquent mobile home taxes or taxes on a building on a leased site leaves the state and establishes residence outside the state, the board of county commissioners may employ assistance outside of this state to collect the delinquent taxes. The board may pay out of the delinquent taxes collected for the collection services a commission not to exceed fifty percent of the amount collected.

SDCL 10-22-58

SDC 1939, § 57.1026 as added by SL 1943, ch 291; SL 1971, ch 76, § 3; SL 1992, ch 80, § 203; SL 2018, ch 63, § 69.

Amended by S.L. 2018, ch. 63,s. 69, eff. 7/1/2018.